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All Journal Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Sipakatau
Nurafni Oktaviyah
Universitas Negeri Makassar, Indonesia
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Strengthening Financial Stability through Cash Control Training for MSMEs Managers in the Automotive Service Sector Nurjanna Nurjanna; Asrianti A. Latif; Suharti Sirajuddin; Hariany Idris; Nurafni Oktaviyah
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 4 (2025): june
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i4.2524

Abstract

Cash control is a crucial aspect of financial management for micro, small, and medium enterprises (MSMEs), which often face challenges in maintaining liquidity stability and operational efficiency. This study aims to analyze the implementation of cash control systems in MSMEs and their impact on business sustainability. The method used is qualitative descriptive with a case study approach conducted on several MSMEs in the trade and service sectors. The results show that most MSMEs have not adequately implemented cash control systems, particularly in daily transaction recording, segregation of financial functions, and the use of cash budgets. As a result, MSMEs are at risk of experiencing operational fund shortages and difficulties in making financial decisions. This study recommends the need for education and assistance for MSME actors in implementing simple yet effective cash control systems to enhance business sustainability and competitiveness.
Analisis Kinerja Keuangan dengan Menggunakan Metode Economic Value Added pada PT Adira Dinamika Multi Finance Tbk yang Terdaftar di Bursa Efek Indonesia Rizka Septianty; Nuraisyiah Nuraisyiah; Nurafni Oktaviyah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.15086

Abstract

Penelitian ini bertujuan menganalisis kinerja keuangan PT Adira Dinamika Multi Finance Tbk yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode Economic Value Added (EVA) sebagai indikator penciptaan nilai ekonomis. Studi ini menggunakan pendekatan deskriptif kuantitatif dengan data sekunder berupa laporan keuangan perusahaan selama periode pengamatan. Data dikumpulkan melalui teknik dokumentasi dan studi kepustakaan, kemudian dianalisis untuk mengevaluasi kemampuan perusahaan dalam menghasilkan nilai tambah setelah memperhitungkan biaya modal. Hasil penelitian menunjukkan bahwa nilai EVA perusahaan selama periode penelitian cenderung negatif, yang mengindikasikan bahwa laba operasi setelah pajak belum mampu menutupi biaya modal yang ditanggung. Kondisi ini mencerminkan bahwa kinerja keuangan perusahaan belum sepenuhnya berorientasi pada penciptaan nilai ekonomis bagi pemegang saham. Temuan ini menegaskan pentingnya optimalisasi struktur biaya dan strategi pengelolaan modal agar perusahaan dapat meningkatkan efisiensi operasional sekaligus menciptakan nilai tambah yang berkelanjutan.
Co-Authors Asrianti A. Latif Hariany Idris Nuraisyiah Nuraisyiah Nurjanna Nurjanna Rizka Septianty Suharti Sirajuddin